Across many construction projects, and especially infrastructure projects, efforts to mitigate potential loss of biodiversity and habitat are significant concerns, and at times politically controversial. And yet, thus far, very little research has addressed the interplay of humans and animals...

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

Management accounting calculations relate innovation to the firm through translations where both can change. Based on examples of the management of innovation from three firms the study shows how management accounting calculations rather than describe the properties of innovation add perspective...

Customer orientation is often presented as a modus operandi whereby customers get from companies what they need and want, as it is a company strategy to address the customers' specific requirements. To support this strategy, companies have to align their resources laterally rather than...

This paper analyses the role of the 'green' standard BS 7750 in 11 Danish firms and discusses why firms seek certification according to this standard, which is voluntary. In addition to possible greening effects, the paper identifies four other types of effects that are more orientated towards...

This paper presents a case study of the interplay between corporate culture, accounting systems and systems of accountability. The paper analyses empirically the meaning of corporate culture and the significance of accounting in shaping organizational reality. Goffman's distinction between front...

This paper provides an institutional analysis of the way a set of Finnish firms have used the concept of internationalisation and the EU in justifying major strategic decisions. They have used internationalisation, and in particular the then new possibility of Finland joining the EU, as an...

Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of...